Manchester City appear twice in the Premier League's 50-page verdict on Nottingham Forest's financial charges - but not for the reason many rival fans will hope.
Forest were found to have breached the PSR requirements that limit how much clubs can lose each year. They admitted to being over that limit by the deadline of June 2023, but had identified Johnson as a player who could be sold for their valuation of £50m in order to safely see them under the threshold.
"Forest submitted that by 30 June 2023, it had made every effort to generate a formal offer for Player A but none had been received at that stage that were capable of being completed in time," the decision states. As Premier League CEO Richard Masters recently told a Parliamentary Select Committee: "They are very different charges. If any club, whether they are the current champions or otherwise, had been found in breach of the spending rules for year '23, they would be in exactly the same position as Everton or Nottingham Forest."
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